Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
For export of goods, no tax is charged and there are also provisions of receiving inputs and services without payment of any duty or tax which are consumed in the manufacture of goods for export - refund claims and Cenvat credit cannot be denied - AT
For export of goods, no tax is charged and there are also provisions of receiving inputs and services without payment of any duty or tax which are consumed in the manufacture of goods for export - refund claims and Cenvat credit cannot be denied - AT
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